{"id":113814,"date":"2026-09-14T16:32:38","date_gmt":"2026-09-14T07:32:38","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4936-20260914-02_wp_financial_summary\/"},"modified":"2026-09-14T16:32:38","modified_gmt":"2026-09-14T07:32:38","slug":"4936-20260914-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4936\/ir\/4936-20260914-02_wp_financial_summary\/","title":{"rendered":"Notice on the differences between full-year earnings forecast and actual results and the recognition of special losses (impairment losses)"},"content":{"rendered":"<p>Revenue of 13,466 million yen, operating loss of 176 million yen, ordinary income of 23 million yen, net income attributable to owners of parent of 464 million yen loss. Revenue declined by 34 million yen from the previous forecast; net income remained unchanged from the forecast. Recognized special loss (impairment) of 410 million yen. Foreign exchange gain increased. Actual results underperformed the previous forecast.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"4936","jir_company_name":"Acacia Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/4936-20260914-02.pdf","jir_short_summary":"Revenue of 13,466 million yen, operating loss of 176 million yen, ordinary income of 23 million yen, net income attributable to owners of parent of 464 million yen loss. Revenue declined by 34 million yen from the previous forecast; net income remained unchanged from the forecast. Recognized special loss (impairment) of 410 million yen. Foreign exchange gain increased. Actual results underperformed the previous forecast.","jir_summary":"### Section heading\nWe disclose the difference between the full-year forecast for the fiscal year ending July 2026 and actual results, and have recognized a special loss (impairment loss) of 410 million yen. Revenue largely matched the forecast, but net income fell short due to the special loss. The increase in foreign exchange gains led to ordinary income exceeding the prior forecast.\n\n### Section 2 heading\nWe explain the background of recognizing the special loss reflecting future business plans and recoverability assessments amid impairment risk. Depending on future business plans, there may be room to revise the outlook.","jir_financial_highlights":"Revenue: 13,466 million yen (Versus the previous forecast of 13,500 million yen, decrease of 34 million yen)\nOperating income: -176 million yen (Improved from the previous forecast of -250 million yen)\nOrdinary income: 23 million yen (Improved from the previous forecast of -34 million yen)\nNet income attributable to owners of parent: -464 million yen (Worse than the previous forecast of -105 million yen)\nEarnings per share: -20.33 yen (Worse than the previous forecast of -4.59 yen)","jir_category":"","jir_hashtags":"# Akusia, #FinancialResults, treasury stock buyback not applicable","jir_key_figures":"Revenue: 13,466 million yen\nOperating loss: -176 million yen\nOrdinary income: 23 million yen\nNet income attributable to owners of parent: -464 million yen\nEarnings per share: -20.33 yen\nSpecial loss (impairment loss): 410 million yen","jir_meta_title":"Acacia: Full-year Earnings Forecast Differences and Recognition of Special Losses\uff5cFiscal Year Ending July 2026","jir_meta_description":"Acacia discloses the differences between the full-year forecast for the fiscal year ending July 2026 and actual results, and the recognition of special loss (impairment loss) of 410 million yen. Revenue is 13,466 million yen, net loss 464 million yen, earnings per share -20.33 yen.","jir_og_title":"Acacia: Disclosure of Earnings Differences and Impairment Recognition\uff5cFiscal Year Ending July 2026","jir_og_description":"Disclosures on differences between full-year forecast and actual results, and the recognition of a 410 million yen impairment loss. Key metrics: revenue 13,466 million yen, net loss 464 million yen.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59093,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-113814","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice on the differences between full-year earnings forecast and actual results and the recognition of special losses (impairment losses) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-4936\/ir\/4936-20260914-02_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4936\/ir\/4936-20260914-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4936\/ir\/4936-20260914-02_wp_financial_summary\/\",\"name\":\"Notice on the differences between full-year earnings forecast and actual results and the recognition of special losses (impairment losses) - 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